Can beekeeping qualify for ag valuation in Texas?

Yes. Since 2012, Texas law has counted beekeeping as an agricultural use for 1-d-1 open-space valuation, with a size limit that makes it a fit for smaller tracts.

What the law says

Tax Code Section 23.51(2) includes "the use of land to raise or keep bees for pollination or for the production of human food or other tangible products having a commercial value, provided that the land used is not less than 5 or more than 20 acres." Two things follow from that:

• 5 to 20 acres. Beekeeping only qualifies within that range. Appraisal districts generally don't count a homesite toward the 5 acres.
• Pollination or products. The bees must be kept for pollination or to produce honey or other products with commercial value.

The usual ag rules still apply

Beekeeping is one more qualifying use, not a shortcut. The land still generally needs a history of agricultural use for five of the past seven years, and the bees must be the land's principal use at the degree of intensity your district expects. You apply with Comptroller Form 50-129 at your county appraisal district.

How many hives?

State law doesn't set a hive count. Each appraisal district sets its own, and they differ. Three published examples:

• Hays Central Appraisal District: 6 colonies on 5 acres, plus one colony for each additional 1.5 acres.
• Williamson Central Appraisal District: 6 hives for the first 5 acres, plus one hive for each additional 2 acres.
• Wise County Appraisal District: 6 hives on the first 5 acres, plus one hive per additional 2.5 acres, and an updated bee form each year.

These change from year to year, and your county may be different. Your appraisal district sets the specific requirements, so get its current beekeeping guidelines before you start.

Working with a beekeeper

You don't have to keep the bees yourself. Many owners arrange for a local beekeeper to place and tend hives. Agree in writing on the number of hives, where they sit, access, who owns the bees and honey, notice before any spraying, and how either side can end the arrangement. Districts may ask for records showing the bees are alive and kept on the land. The Texas Apiary Inspection Service at Texas A&M notes that local appraisal district rules control qualification.

Over 20 acres?

Beekeeping alone won't qualify more than 20 acres. On larger tracts, look at a hay or grazing lease, or ask your district whether part of the land can be used for bees and the rest for another qualifying use.

Sources: Texas Tax Code Chapter 23, Section 23.51; Texas Comptroller: Agricultural, Timberland and Wildlife Management Use Special Appraisal; Texas Apiary Inspection Service (Texas A&M): Ag Valuation; appraisal district guidelines linked above. General information, not tax or legal advice.

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